This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 6 February 2025, France’s 2025 finance bill was adopted by
Place of taxation of B2C rentals of movable goods: the Administration publishes its guidelines on the modification of the regime resulting from the Finance Act for 2024
The Finance Act for 2024 (Article 112, I-B) has extended the cases of taxation in France of rental services of movable goods (other than means of transportation), carried out for
VAT Group: Towards an opening of the regime to all sectors of activity?
The Social Security Financing Bill for 2024 plans to extend the benefit of the VAT group regime to companies not subject to salaries tax. As a preliminary reminder, salaries tax
Extension of e-invoicing and introduction of e-reporting in France – publication of an English version of the external specifications
French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of
Option to tax banking and financial services: update of the French tax authorities’ guidelines
The French tax authorities (FTA) published on June 22, 2022 an updated version of their guidelines relating to the financial and banking transactions that may be subject to VAT upon
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
Reverse-charge mechanism generalized to all importers as from 1 January 2022
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 1 January 2022, France will generalize the import VAT reverse-charge mechanism
2022 draft finance bill released
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
E-invoicing – entry into force of the new rules postponed to July 1, 2024
As a reminder, an ordinance relating to the generalization of e-invoicing in the frame of domestic B2B transactions and e-reporting have been published on September 16th, 2021. The ordinance was
Oman and United Arab Emirates: Implementation of “Special Zones” from a VAT perspective and others VAT updates
New VAT clarifications and guidance have been issued by Oman and United Arab Emirates’ authorities. In this article, we provide a summary of the updates. VAT updates concerning Oman Creation